Rockets are launched during joint military exercises of the armed forces of Russia and Belarus at the Brestsky training ground near Brest, Belarus. EPA
Rockets are launched during joint military exercises of the armed forces of Russia and Belarus at the Brestsky training ground near Brest, Belarus. EPA
Rockets are launched during joint military exercises of the armed forces of Russia and Belarus at the Brestsky training ground near Brest, Belarus. EPA
Rockets are launched during joint military exercises of the armed forces of Russia and Belarus at the Brestsky training ground near Brest, Belarus. EPA

How Russia’s turn to Belarus changed Nato’s four-decade mindset


Thomas Harding
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It is a 90-kilometre drive from the Belarus border straight down to the Ukrainian capital of Kiev. At a push, a Russian armoured force could get there in about two days.

The latest intelligence shows Russia’s crack combat battalions in Belarus moving towards Ukraine’s border, ostensibly to begin an exercise on Thursday.

Their presence in the former Soviet Union state numbers about 30, and they could lead any assault that President Vladimir Putin is contemplating.

A year ago, Belarus President Alexander Lukashenko would not have been as open to a rapid increase in Russian troops on his soil, but now his country is becoming a platform that Moscow can populate not only with formations but missiles capable of nuclear strikes.

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That is why, whatever happens in Ukraine over the coming weeks, Nato is rapidly reinforcing what it calls its eastern flank, a move unlikely to be reversed any time soon.

Three decades after the Cold War ended with the peace dividend leading to smaller armies, western powers are rapidly revising their war philosophy to include a growing focus on tanks and artillery.

In the meantime, Nato reinforcements from America, Britain, Germany and France are heading to the eastern flank of the Baltic states, Poland and Romania to shore up their defences and send a message of deterrence to Mr Putin. The Russian build-up in Belarus also now threatens the southern flank of the Baltics and Poland.

This satellite images shows a troop housing area and vehicle park in Rechitsa, Belarus. Russia has moved troops from Siberia and the Far East to Belarus for sweeping joint drills. AP Photo
This satellite images shows a troop housing area and vehicle park in Rechitsa, Belarus. Russia has moved troops from Siberia and the Far East to Belarus for sweeping joint drills. AP Photo

If Mr Putin attacks Ukraine, Nato forces with be in very close proximity. That may well be part of his calculation. Nato might arrive but will not readily intervene in a country outside the alliance.

The current movements by Moscow’s forces suggest that the Kremlin is preparing for a swift strike before the combined Nato and Ukraine forces strengthen any further.

“It is likely that the Russian forces would never have as favourable situation as they do right now,” said Sam Cranny-Evans, a military analyst at the Rusi think tank in London.

“There are considerable signs that their forces have moved through readiness levels quite deliberately.”

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

In the past decade, the Russian armed forces have improved considerably, with tactics honed from the wars in Syria, Ukraine and latterly Chechnya.

The Russian military has been very thorough in its preparation for war. Since last year, it has moved heavy armour and artillery from across the country into massive “tank parks” close to the Ukraine border. They are now ready to be united with troops numbering 100,000.

Russian units are broken into three categories. One is well-trained regular soldiers, two a combination of regulars, reservists and conscripts; and three mainly conscripts who, under contract, cannot deploy outside Russia.

It is the level-one troops who are now in their armoured vehicles, moving out of the tank parks in readiness for long-planned exercises.

Those manoeuvres may well turn into operations at Mr Putin’s direction. That order will be signalled by a barrage of Ukraine’s critical government and military installations, mostly by the Iskander-M launchers. There are 52 Iskanders positioned around Ukraine, each with a range of 500km carrying a 700-kilogram warhead that could devastate a state building, telecommunications site, bridge or military headquarters.

A sniper attends a military exercise in the Nizhny Novgorod Region, Russia. AP Photo
A sniper attends a military exercise in the Nizhny Novgorod Region, Russia. AP Photo

Missile-capable warships in the Black Sea and Caspian Sea will also fire their weapons, which include cruise missiles with a 1,500km range.

Simultaneously, a mass electronic warfare operation, including cyber attacks, will take down Ukraine’s communications and its air defences. This would open the way for Russia’s air force to strike more targets.

Once the country’s key military infrastructure is neutralised – something that could happen very quickly – the armoured thrust will commence. This could come from three directions – Belarus in the north, to the west direct from Russia and along the southern Sea of Azov route, linking with Crimea.

Russia’s highly capable T90 main battle tanks along with armoured personnel carriers will spearhead the ground attacks. They will adopt the Russian tactic of halting whenever they hit a strongpoint, waiting for the heavy artillery to roll up, with their firepower mostly directed by drones.

The Russian Navy's landing ship Minsk sets sail in the Dardanelles, on its way to the Black Sea, in Canakkale, Turkey. Reuters
The Russian Navy's landing ship Minsk sets sail in the Dardanelles, on its way to the Black Sea, in Canakkale, Turkey. Reuters

“The Russian way really places artillery at the top of the chain. It is their God of War,” Mr Cranny-Evans said.

“The key goal is to really create a lot of attrition against the enemy force without the tanks actually having to get involved. They seek to pull the enemy’s forces into what they call a fire trap, essentially pinned down by the Russian armour, allowing the artillery to finish the job.”

Despite the late addition of advanced anti-tank weapons sent from US and UK, along with its own tanks, air force and anti-aircraft systems, Ukraine is likely to be overwhelmed.

But it will certainly be able to inflict losses, perhaps enough to cause the country’s Russian population to question the invasion. There are also 80,000 Ukraine reserves who have been trained by regular officers every weekend since 2015 with a view to an insurgent tactic of “having a shooter at every window”.

The Russians will be looking for a rapid military conquest that would lead to a political settlement.

The coming weeks are also the prime moment to attack before the great “Rasputitsa” thaw comes in early March turning the ground into a quagmire, difficult but not unsurpassable for tanks.

The crack troops being moved into position can only remain at a high readiness for combat for a month before they will be rotated out, sometime in March.

If that does happen, what would Mr Putin have achieved?

A Russian T-72B3 tank fires during military drills at the Golovenki training ground near Moscow, Russia. AP Photo
A Russian T-72B3 tank fires during military drills at the Golovenki training ground near Moscow, Russia. AP Photo

The West would have certainly learnt that after two decades of counter-insurgency in Iraq and Afghanistan, it must revert to conventional warfare and the prospect of state-on-state conflict.

Mr Putin may well have already achieved his aims. His forces – potentially nuclear equipped – are now firmly in Belarus, a land-grab made without loss of life. Nato is now highly unlikely to discuss Ukraine’s membership. The West will also gladly allow the Nord Stream 2 gas pipeline from Russia to Germany to be switched on if it averts war, despite substantially filling Moscow’s banks, allowing for military growth.

Mr Putin’s new-found friendship with China’s President Xi Jinping could have another dimension. If the West is tied up in Europe, its attention is drawn away from the “Indo-Pacific tilt” that had been pushed by Britain and others.

“Even if the crisis was to go away today, certain things have already changed,” said Dr Neil Melvin, Rusi’s director of international security studies.

“There is going to be the reshaping of the European security situation around the Russian threat. What we also see as a result of the Ukraine crisis is this growing inter-linkage across the Eurasian landmass between European and Indo-Pacific security.”

War or no war, the strategic outlook in Europe has undergone is biggest transformation in four decades.

Safety 'top priority' for rival hyperloop company

The chief operating officer of Hyperloop Transportation Technologies, Andres de Leon, said his company's hyperloop technology is “ready” and safe.

He said the company prioritised safety throughout its development and, last year, Munich Re, one of the world's largest reinsurance companies, announced it was ready to insure their technology.

“Our levitation, propulsion, and vacuum technology have all been developed [...] over several decades and have been deployed and tested at full scale,” he said in a statement to The National.

“Only once the system has been certified and approved will it move people,” he said.

HyperloopTT has begun designing and engineering processes for its Abu Dhabi projects and hopes to break ground soon. 

With no delivery date yet announced, Mr de Leon said timelines had to be considered carefully, as government approval, permits, and regulations could create necessary delays.

23-man shortlist for next six Hall of Fame inductees

Tony Adams, David Beckham, Dennis Bergkamp, Sol Campbell, Eric Cantona, Andrew Cole, Ashley Cole, Didier Drogba, Les Ferdinand, Rio Ferdinand, Robbie Fowler, Steven Gerrard, Roy Keane, Frank Lampard, Matt Le Tissier, Michael Owen, Peter Schmeichel, Paul Scholes, John Terry, Robin van Persie, Nemanja Vidic, Patrick Viera, Ian Wright.

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How being social media savvy can improve your well being

Next time when procastinating online remember that you can save thousands on paying for a personal trainer and a gym membership simply by watching YouTube videos and keeping up with the latest health tips and trends.

As social media apps are becoming more and more consumed by health experts and nutritionists who are using it to awareness and encourage patients to engage in physical activity.

Elizabeth Watson, a personal trainer from Stay Fit gym in Abu Dhabi suggests that “individuals can use social media as a means of keeping fit, there are a lot of great exercises you can do and train from experts at home just by watching videos on YouTube”.

Norlyn Torrena, a clinical nutritionist from Burjeel Hospital advises her clients to be more technologically active “most of my clients are so engaged with their phones that I advise them to download applications that offer health related services”.

Torrena said that “most people believe that dieting and keeping fit is boring”.

However, by using social media apps keeping fit means that people are “modern and are kept up to date with the latest heath tips and trends”.

“It can be a guide to a healthy lifestyle and exercise if used in the correct way, so I really encourage my clients to download health applications” said Mrs Torrena.

People can also connect with each other and exchange “tips and notes, it’s extremely healthy and fun”.

Ten tax points to be aware of in 2026

1. Domestic VAT refund amendments: request your refund within five years

If a business does not apply for the refund on time, they lose their credit.

2. E-invoicing in the UAE

Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption. 

3. More tax audits

Tax authorities are increasingly using data already available across multiple filings to identify audit risks. 

4. More beneficial VAT and excise tax penalty regime

Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.

5. Greater emphasis on statutory audit

There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.

6. Further transfer pricing enforcement

Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes. 

7. Limited time periods for audits

Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion. 

8. Pillar 2 implementation 

Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.

9. Reduced compliance obligations for imported goods and services

Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations. 

10. Substance and CbC reporting focus

Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity. 

Contributed by Thomas Vanhee and Hend Rashwan, Aurifer

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Desert Warrior

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Rating: 3/5

Unresolved crisis

Russia and Ukraine have been locked in a bitter conflict since 2014, when Ukraine’s Kremlin-friendly president was ousted, Moscow annexed Crimea and then backed a separatist insurgency in the east.

Fighting between the Russia-backed rebels and Ukrainian forces has killed more than 14,000 people. In 2015, France and Germany helped broker a peace deal, known as the Minsk agreements, that ended large-scale hostilities but failed to bring a political settlement of the conflict.

The Kremlin has repeatedly accused Kiev of sabotaging the deal, and Ukrainian officials in recent weeks said that implementing it in full would hurt Ukraine.

Updated: February 09, 2022, 2:12 PM